Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.1700

(c) Shipments from California to Points Outside State

(7) Ships' Stores and Supplies—Bonded Goods

325.1700 Ships' Supplies. Sales of ships' supplies, including gasoline, greases, ice, kerosene, lubricating oils, and medical supplies, to operators of steamships, constitute sales of personal property not exempt under the regulation. 11/2/53.